Cash Flow Hedges
Code: 3422
👁 Views: 98
Account Information
| Financial Statement | Statement of Financial Position |
| Normal Balance | Credit |
Definition
Represents the effective portion of gains or losses on hedging instruments used to hedge forecasted cash flows under IFRS 9.
📐 IFRS vs US GAAP Accounting Treatment
IFRS
IFRS 9
Financial Instruments
US GAAP
ASC 815
Derivatives and Hedging
❓ Frequently Asked Questions
Q: What are cash flow hedge gains/losses?
A: The effective portion of gains or losses on hedging instruments used to hedge forecasted cash flows, presented in OCI.